拜耳医药收购东盛科技“白加黑”案例教程解析.docx

《兼并重组与公司控制》课程案例分析案例题目：拜耳医药收购东盛科技“白加黑”案例分析专业：会计学学号：_______________________姓名：___________________论文总成绩：分其中：背景分析：（分）分析问题：（分）观点结论：（分）论文规范：（分）二○一三年五月并购案例分析报告报告目录1.案例简介11.1 大事记描述··························································11.2 案例选取理由·······················································12. 并购行业背景12.1中国医药市场的行业状况···········································12.2中国医药市场的外资进入···········································32.3中国医药行业市场的并购发展和特点·····························43. 并购企业介绍73.1拜耳公司·····························································73.1.1基本情况·························································73.1.2历史沿革·························································83.1.3财务状况·························································83.2东盛科技公司························································93.1.1基本情况·························································93.2.2历史沿革·························································93.2.3财务状况·················································114. 并购动因114.1中国国内医药收购大环境··········································114.2企业并购需要·······················································124.2.1拜耳并购需要····················································124.2.2东盛科技被并购需要·············································135. 并购过程135.1并购过程大事记····················································135.2事记细化描述·······················································135.2.1协议签订························································145.2.2“好事多磨”·····················································155.2.3“再续前缘”······················································165.2.4 收购完成················································166. 并购整合166.1资产整合·····························································166.1.1有形资产整合···················································166.1.2无形资产整合····················································176.2业务整合····························································186.3管理整合··············································